Seksyen 20

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  Where subsection (1) applies, a person who is entitled to an allowance under Schedule 3 and who has not made any claim under paragraph 77 of that

Schedule in respect of such allowance, the amount of such allowance shall be deemed to have been made to him for the purpose of ascertaining his statutory income under subsection (1).”; dan

dalam perenggan (2)(a), dengan memasukkan selepas perkataan “capital allowances claimed” perkataan “or deemed to have been made under subsection (1a)”.

Undang-Undang Malaysia 16

Akta 693